1.audit 审计 yT7$6x
2.attestation 鉴证 %YR&>j
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3.credibility 可信赖程度 iHPsRq!
4.audit of financial statements 财务报表审计 ray3gM%JLj
5.agreed-upon procedures 执行商定程序 h.EI(Ev"GN
6.high levels of assurance 高水平保证
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7.compilation 编制 q<:8{Y|
8.reliability 可靠性 c""&He4zp
9.relevance 相关性 >$D!mraih
10.professional skepticism 职业谨慎 eAlOMSL\
11.objectivity 客观性 wKM9fs
12. professional competence 专业胜任能力 Z}S[fN8
13.Senior/CPA-in-charge 项目经理 CTNL->
14.audit engagement letter 业务约定书 _LaG%* R6
15.recurring audit 连续审计 %/A>'p,~
16.the client 委托人 `>sOOA
17.change CPA 更换注册会计师 ;I4vPh5Q
18.the existing CPA 现任注册会计师 ;\pVc)\4"
19.the successor CPA 后任注册会计师 l 2Sar1~1
20.the preceding CPA前任注册会计师 d"FB+$
21.issue the audit report 出具审计报告 kSz+UMC-7:
22.expert 专家 Hhknjx
23.the board of directors 董事会 t.(
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24.knowledge of the entity‘ s business 了解被审计单位情况 c e;7
25.assess material misstatement risks评估重大错报风险 DkWp
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Gn2{C%
27.a general knowledge of —— 初步了解―――的情况 F'K >@y
28.a more knowledge of—— 进一步了解的情况 I-R7+o
29.the prior year‘s working papers 以前年度工作底稿 ;^ME
30.minutes of meeting 会议纪要 Vgj#-7bdyi
31.business risks 经营风险 j.&dHtp
32.appropriateness 适当性 nqy*>X`
33.accounting estimate 会计估计 H^-Y]{7
34.management representations 管理层声明 Eg)24C R 4
35.going concern assumption 持续经营假设 B/4M;G~
36.audit plan 审计计划 `]
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37.significant audit areas 重点审计领域 *p(_="J,
38.error 错误 x$d[Ovw-
39.fraud舞弊 >kQp@r\nQ
40.modified or additional procedures 修改或追加审计程序 8$}<4 `39
41.misappropriation of assets 侵占资产 @[;'b$T$
42.transactions without substance 虚假交易 LA Crg
43.unusual pressures 异常压力 g4ZUh@b~
44.the suspected noncompliance 涉嫌存在违法行为 63oe0T&
45.materialiy 重要性 ;U(]#pW!t
46.exceed the materiality level 超过重要性水平 )E.AY
47.approach the materiality level 接近重要性水平 1K9.3n
48.an acceptably low level 可接受水平 %tVU Rj
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 C
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50.misstatements or omissions 错报或漏报 @6"MhF
51.aggregate 总计 Ge2Klyi
52.subsequent events 期后事项 5sJ>+Rg
53.adjust the financial statements 调整财务报表 ;KQU%
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54.perform additional audit procedures 实施追加的审计程序 ')q0VaohC
55.audit risk 审计风险 M`&t=0D
56.detection risk 检查风险 4FaO+Eo,8
57.inappropriate audit opinion 不适当的审计意见 b\"F6TF:
58.material misstatement 重大的错报 |qX?F`
59.tolerable misstatement 可容忍错报 O!"K'Bm
60.the acceptable level of detection risk 可接受的检查风险